U.S. Individual Income Tax Return

Pub. 972

U.S. Individual Income Tax Return

OMB: 1545-0074

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1545-0074 can be found here:

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Department of the Treasury
Internal Revenue Service

Publication 972
Cat. No. 26584R — OMB No. 1545 – 0074

Child Tax
Credit
For use in preparing

2008 Returns

What’s New
Midwestern disaster tax relief. If your main home was in
a Midwestern disaster area when the disaster occurred,
you may be able to elect to use your 2007 earned income
to figure your 2008 additional child tax credit. See Form
8812, Additional Child Tax Credit, and Publication 4492-B,
Information for Affected Taxpayers in the Midwestern Disaster Areas, for more information.
Reduction in earned income limit to claim additional
child tax credit. The earned income generally needed to
claim the additional child tax credit is reduced to $8,500 for
2008.

Reminder
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction
The purpose of this publication is:
1. To figure the child tax credit you claim on Form 1040,
line 52; Form 1040A, line 33; or Form 1040NR, line
47; and
2. To figure the amount of earned income you enter on
line 4a of Form 8812, Additional Child Tax Credit.
This publication is intended primarily for individuals sent
here by the instructions to Forms 1040, 1040A, 1040NR
and 8812. Even if you were not sent here by the instructions to one of the forms, you can still choose to use this
publication to figure your credit. However, most individuals
can use the simpler worksheet in their tax form instructions.
This publication includes a detailed example of a taxpayer who figures the child tax credit and the additional
child tax credit.
If you were sent here from your Form 1040, Form
1040A, or Form 1040NR instructions. Go to page 4 of
this publication and complete the Child Tax Credit Worksheet.

Get forms and other information
faster and easier by:
Internet www.irs.gov
Jan 06, 2009

If you were sent here from your Form 8812 instructions. Go to page 8 of this publication and complete the
1040 and 1040NR Filers – Earned Income Worksheet.
If you have not read your Form 1040, Form 1040A, or
Form 1040NR instructions. Read the explanation of who
must use this publication next. If you find that you are not

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required to use this publication to figure your child tax
credit, you can use the simpler worksheet in the Form
1040, Form 1040A, or Form 1040NR instructions to figure
your credit.
Who must use this publication. If you answer “Yes” to
any of the following questions, you must use this publication to figure your child tax credit.
1. Are you excluding income from Puerto Rico or are
you filing any of the following forms?
a. Form 2555 or 2555-EZ (relating to foreign earned
income).
b. Form 4563 (exclusion of income for residents of
American Samoa).
2. Is the amount on Form 1040, line 38; Form 1040A,
line 22; or Form 1040NR, line 36; more than the
amount shown next for your filing status?
a. Married filing jointly – $110,000.
b. Single, head of household, or qualifying widow(er)
– $75,000.
c. Married filing separately – $55,000.
3. Are you claiming any of the following credits?
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential energy efficient property credit, Form
5695.
d. District of Columbia first-time homebuyer credit,
Form 8859.
Comments and suggestions. We welcome your comments about this publication and your suggestions for
future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
You can email us at *[email protected]. (The asterisk
must be included in the address.) Please put “Publications
Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise
our tax products.
Ordering forms and publications. Visit www.irs.gov/
formspubs to download forms and publications, call
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1-800-829-3676, or write to the address below and receive
a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Tax questions. If you have a tax question, check the
information available on www.irs.gov or call
1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.

Child Tax Credit
This credit is for people who have a qualifying child as
defined on this page. It is in addition to the credit for child
and dependent care expenses (on Form 1040, line 48;
Form 1040A, line 29; or Form 1040NR, line 45) and the
earned income credit (on Form 1040, line 64a; or Form
1040A, line 40a).
The maximum amount you can claim for the credit is
$1,000 for each qualifying child.

Qualifying Child
A qualifying child for purposes of the child tax credit is a
child who:
1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, or a descendant of any
of them (for example, your grandchild, niece, or
nephew),
2. Was under age 17 at the end of 2008,
3. Did not provide over half of his or her own support for
2008,
4. Lived with you for more than half of 2008 (see Exceptions to time lived with you below), and
5. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. If the child was adopted, see Adopted
child below.
For each qualifying child, you must either check the box
on Form 1040 or Form 1040A, line 6c, column (4); Form
1040NR, line 7c, column (4); or complete Form 8901 (if the
child is not your dependent).
Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully
placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your
adopted child lived with you all year as a member of your
household in 2008, that child meets condition (5) above to
be a qualifying child for the child tax credit.
Exceptions to time lived with you. A child is considered
to have lived with you for all of 2008 if the child was born or
died in 2008 and your home was this child’s home for the
entire time he or she was alive. Temporary absences by
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you or the child for special circumstances, such as school,
vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived
with you.
There are also exceptions for kidnapped children and
children of divorced or separated parents. For details, see
the instructions for Form 1040, lines 52 and 6c; Form
1040A, lines 33 and 6c; or Form 1040NR, lines 47 and 7c.
Qualifying child of more than one person. A special
rule applies if your qualifying child is the qualifying child of
more than one person. For details, see the instructions for
Form 1040, lines 52 and 6c, or Form 1040A, lines 33 and
6c.

Limits on the Credit
You must reduce your child tax credit if either (1) or (2)
applies.
1. The amount on Form 1040, line 46; Form 1040A, line
28; or Form 1040NR, line 43; is less than the credit.
If this amount is zero, you cannot take this credit
because there is no tax to reduce. But you may be
able to take the additional child tax credit. See Additional Child Tax Credit, later.

AGI. Your AGI is the amount on Form 1040, line 38;
Form 1040A, line 22; or Form 1040NR, line 36.

Claiming the Credit
To claim the child tax credit, you must file Form 1040, Form
1040A, or Form 1040NR. You cannot claim the child tax
credit on Form 1040EZ or Form 1040NR-EZ. You must
provide the name and identification number (usually a
social security number) on your tax return (or Form 8901)
for each qualifying child.

Earned Income
You will need to figure your earned income using one of the
worksheets in this publication if you are completing the
Line 11 Worksheet (page 6) or Form 8812. Form 1040 or
Form 1040NR filers, use the worksheet on page 8 to figure
your earned income. Form 1040A filers, use the worksheet
on page 9.
For this purpose, earned income includes only:

• Taxable earned income, and
• Nontaxable combat pay.

2. Your modified adjusted gross income (AGI) is above
the amount shown below for your filing status.
a. Married filing jointly – $110,000.
b. Single, head of household, or qualifying widow(er)
– $75,000.
c. Married filing separately – $55,000.
Modified AGI. For purposes of the child tax credit, your
modified AGI is your AGI plus the following amounts that
may apply to you.

• Any amount excluded from income because of the

exclusion of income from Puerto Rico. On the dotted
line next to Form 1040, line 38, enter the amount
excluded and identify it as “EPRI.” Also attach a
copy of any Form(s) 499R-2/W-2PR to your return.

• Any amount on line 45 or line 50 of Form 2555,
Foreign Earned Income.

• Any amount on line 18 of Form 2555-EZ, Foreign
Earned Income Exclusion.

• Any amount on line 15 of Form 4563, Exclusion of
Income for Bona Fide Residents of American Samoa.

Additional Child Tax Credit
This credit is for certain individuals who get less than the
full amount of the child tax credit. The additional child tax
credit may give you a refund even if you do not owe any
tax.
How to claim the additional child tax credit. To claim
the additional child tax credit, follow the steps below.
1. Make sure you figured the amount, if any, of your
child tax credit.
2. If you answered “Yes” on line 4 or line 5 of the Child
Tax Credit Worksheet in the Form 1040, Form
1040A, or Form 1040NR instructions (or on line 13 of
the Child Tax Credit Worksheet in this publication),
use Form 8812 to see if you can take the additional
child tax credit.
3. If you have an additional child tax credit on line 13 of
Form 8812, carry it to Form 1040, line 66; Form
1040A, line 41; or Form 1040NR, line 61.

If you do not have any of the above, your modified AGI is
the same as your AGI.

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Child Tax Credit Worksheet

CAUTION

Keep for Your Records

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2008 and meet
the other requirements listed on page 2.

Part 1

1. Number of qualifying children:

⫻ $1,000. Enter the result.

2. Enter the amount from Form 1040, line 38;
Form 1040A, line 22; or Form 1040NR, line 36.
3. 1040 Filers. Enter the total of any—
● Exclusion of income from Puerto Rico, and
● Amounts from Form 2555, lines 45 and 50;
Form 2555-EZ, line 18; and
Form 4563, line 15.
1040A and 1040NR Filers. Enter -0-.

其

4. Add lines 2 and 3. Enter the total.

5. Enter the amount shown below for your filing status.
● Married filing jointly - $110,000
● Single, head of household, or
5
qualifying widow(er) - $75,000
● Married filing separately - $55,000

其

6. Is the amount on line 4 more than the amount on line 5?
No. Leave line 6 blank. Enter -0- on line 7.
Yes. Subtract line 5 from line 4.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

7. Multiply the amount on line 6 by 5% (.05). Enter the result.

8. Is the amount on line 1 more than the amount on line 7?
No. STOP
You cannot take the child tax credit on Form 1040, line 52;
Form 1040A, line 33; or Form 1040NR, line 47. You also cannot take
the additional child tax credit on Form 1040, line 66; Form 1040A,
line 41; or Form 1040NR, line 61. Complete the rest of your
Form 1040, 1040A, or Form 1040NR.
Yes. Subtract line 7 from line 1. Enter the result.
Go to Part 2 on the next page.

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Child Tax Credit Worksheet—Continued from page 4
Part 2

Keep for Your Records

9. Enter the amount from Form 1040, line 46; Form 1040A, line 28; or
Form 1040NR, line 43.
10. Add the amounts from—
Form 1040 or Form 1040A or Form 1040NR
Line 47
Line 44
Line 48
Line 45
Line 29
Line 49
Line 30
Line 50
Line 31
Line 46
Line 51
Line 32

Enter the total.

+
+
+

11. Are you claiming any of the following credits?
●
●
●
●

Mortgage interest credit, Form 8396
Adoption credit, Form 8839
Residential energy efficient property credit, Form 5695
District of Columbia first-time homebuyer credit, Form 8859
No. Enter the amount from line 10.
Yes. Complete the Line 11 Worksheet on the next page
to figure the amount to enter here.

其

12. Subtract line 11 from line 9. Enter the result.
13. Is the amount on line 8 of this worksheet more than the amount on line 12?
No. Enter the amount from line 8.
Yes. Enter the amount from line 12.
See the TIP below.

其

This is your
child tax credit.

13
Enter this amount on
Form 1040, line 52;
Form 1040A, line 33;
or Form 1040NR, line
47.

䊴
1040
A
0
4
0
1
R
1040N

TIP

You may be able to take the additional child tax credit on
Form 1040, line 66; Form 1040A, line 41; or Form 1040NR,
line 61, only if you answered “Yes” on line 13.
● First, complete your Form 1040 through line 65, Form
1040A through line 40a, or Form 1040NR through line 60.
● Then, use Form 8812 to figure any additional child tax credit.

Publication 972 (2008)

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Line 11 Worksheet

Keep for Your Records

⻫

Before you begin:

Complete the Earned Income Worksheet on page 8 or 9 that applies to you.

Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet on page 5.
CAUTION

䊳

If married filing
jointly, include your
spouse’s amounts
with yours when
completing lines 6
and 7.

䊳

Page 6

Enter the amount from line 8 of the Child Tax Credit Worksheet on page 4.

Enter your earned income from the worksheet on page
8 or 9 that applies to you.

Is the amount on line 2 more than $8,500?
No. Leave line 3 blank, enter -0- on line 4, and go
to line 5.
Yes. Subtract $8,500 from the amount on line 2.
Enter the result.

Multiply the amount on line 3 by 15% (.15) and enter the result.

Is the amount on line 1 of the Child Tax Credit Worksheet on page 4 $3,000 or
more?
No. If line 4 above is:
● Zero, enter the amount from line 1 above on line 12 of this worksheet. Do
not complete the rest of this worksheet. Instead, go back to the Child Tax
Credit Worksheet on page 5 and do the following. Enter the amount from
line 10 on line 11, and complete lines 12 and 13.
● More than zero, leave lines 6 through 9 blank, enter -0- on line 10, and
go to line 11.
Yes. If line 4 above is equal to or more than line 1 above, leave lines 6 through 9
blank, enter -0- on line 10, and go to line 11. Otherwise, see 1040 filers, 1040A
filers, and 1040NR filers on page 7 and then go to line 6.

Enter the total of the following amounts from
Form(s) W-2:
● Social security taxes from box 4, and
● Medicare taxes from box 6.
Railroad employees, see the bottom of page 7.

其

1040 filers. Enter the total of any—
● Amounts from Form 1040, lines 27 and 58, and
● Any taxes that you identified using code
“UT” and entered on the dotted line next to line
61.
1040A filers. Enter -0-.
1040NR filers. Enter the total of any—
● Amount from Form 1040NR, line 53, and
● Any taxes that you identified using code “UT” and entered
on the dotted line next to line 57.

Add lines 6 and 7. Enter the total.

1040 filers. Enter the total of the amounts from
Form 1040, lines 64a and 65.
1040A filers. Enter the total of any—
● Amount from Form 1040A, line 40a, and
● Excess social security and tier 1 RRTA taxes
withheld that you entered to the left of Form
1040A, line 43.
1040NR filers. Enter the amount from Form
1040NR, line 60.

其

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Line 11 Worksheet—Continued from page 6

Keep for Your Records

10. Subtract line 9 from line 8. If the result is zero or less, enter -0-.

11. Enter the larger of line 4 or line 10.

12. Is the amount on line 11 of this worksheet more than the amount on line 1?
No. Subtract line 11 from line 1. Enter the result.
Yes. Enter -0-.

其

Next, figure the amount of any of the following credits that you are claiming.
●
●
●
●

Mortgage interest credit, Form 8396
Adoption credit, Form 8839
Residential energy efficient property credit, Form 5695
District of Columbia first-time homebuyer credit, Form 8859

Then, go to line 13.
13. Enter the total of the amounts from—
● Form 8396, line 11, and
● Form 8839, line 18, and
● Form 5695, line 27, and
● Form 8859, line 11.

其

14. Enter the amount from line 10 of the Child Tax Credit Worksheet on page 5.

15. Add lines 13 and 14. Enter the total.

15
Enter this amount on
line 11 of the Child
Tax Credit Worksheet
on page 5.

1040 filers. Complete lines 58, 64a, and 65 of your return if they apply to you.
1040A filers. Complete line 40a of your return if it applies to you. If you, or your spouse if
filing jointly, had more than one employer for 2008 and total wages of over $102,000, figure any
excess social security and railroad retirement (RRTA) taxes withheld. See the instructions for
Form 1040A, line 43.
1040NR filers. Complete lines 53 and 60 of your return if they apply to you.
Railroad employees. Include the following taxes in the total on line 6 of the Line 11 Worksheet.

⻫
⻫

Publication 972 (2008)

Tier 1 tax withheld from your pay.
This tax should be shown in box 14 of your Form(s) W-2 and
identified as “Tier 1 tax.”
If you were an employee representative, 50% of the total Tier
1 tax and Tier 1 Medicare tax you paid for 2008.

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1040 and 1040NR Filers - Earned Income
Worksheet

Keep for Your Records

Before you begin:
u Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication or line
4a of Form 8812, Additional Child Tax Credit.
u Disregard community property laws when figuring the amounts to enter on this worksheet.
u If married filing jointly, include your spouse’s amounts with yours when completing this worksheet.

1. a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 8812, line 4b.
This amount should be shown in Form(s) W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form
1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.
2. a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . 2a.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce this
amount by any unreimbursed nonfarm partnership expenses you deducted on Schedule E. Do not include
any statutory employee income or any other amounts exempt from self-employment tax. Options and
commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading
section 1256 contracts) from section 1256 contracts or related property . . . . . . . . . . . . . . . . . . . . . . . . . 2b.
c. Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships,
Schedule K-1 (Form 1065), box 14, code A.* Reduce this amount by any unreimbursed
farm partnership expenses you deducted on Schedule E. Do not include any amounts
exempt from self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c.
d. If you used the farm optional method to figure net earnings from self-employment, enter
the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on
line 2e the amount from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d.
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. 2e.
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet.
Instead, enter -0- on line 2 of the Line 11 Worksheet on page 6 or line 4a of Form 8812, whichever applies . . 3.
4. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . . . . . . . . . . . . 4a.
b. For work done while an inmate in a penal institution (enter “PRI” and this amount on the
dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) . . . . . . . . . . . . . . . . . 4b.
c. A pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next
to line 7 of Form 1040 or line 8 of Form 1040NR). This amount may be shown in box 11
of your Form W-2. If you received such an amount but box 11 is blank, contact your
employer for the amount received as a pension or annuity.
4c.
5. a. Enter any amount included on line 3 that is also included on Form
2555, line 43, or Form 2555-EZ, line 18. Do not include any amount
that is also included on line 4a, 4b, or 4c above . . . . . . . . . . . . . . . . . 5a.
b. Enter the amount, if any, from Form 2555, line 44, that is also deducted
on Schedule C, C-EZ, or F, or included on Schedule E in partnership
net income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b.
c. Subtract line 5b from line 5a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c.
6. Enter the amount from Form 1040, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Add lines 4a through 4c, 5c, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
• If you were sent here from the Line 11 Worksheet on page 6, enter this amount on line 2 of that
worksheet.
• If you were sent here from Form 8812, enter this amount on line 4a of that form.
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate
line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your
return.

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1040A Filers - Earned Income Worksheet

Keep for Your Records

Before you begin:
u Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication.
u Disregard community property laws when figuring the amounts to enter on this worksheet.

1. a. Enter the amount from Form 1040A, line 7 . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this
amount on Form 8812, line 4b. This amount should be shown in Form(s)
W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
c. Add lines 1a and 1b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c.
2. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . 2a.
b. For work done while an inmate in a penal institution (enter “PRI” and this
amount next to line 7 of Form 1040A) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b.
c. A pension or annuity from a nonqualified deferred compensation plan or
a nongovernmental section 457 plan (enter “DFC” and this amount next
to line 7 of Form 1040A). This amount may be shown in box 11 of your
Form W-2. If you received such an amount but box 11 is blank, contact
your employer for the amount received as a pension or annuity . . . . . . . 2c.
3. Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet on
page 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

Publication 972 (2008)

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Detailed Example
Steve and Gretchen Leaf have four children who are all
qualifying children for the child tax credit. Steve and Gretchen’s adjusted gross income (AGI) (Form 1040, line 38) is
$112,000. This amount represents Steve’s salary and is
considered earned income. They will file a joint return.
Assume that their tax (Form 1040, line 46) is $2,000.
Steve and Gretchen have the 2008 Form 1040 tax
package and instructions. They want to see if they qualify
for the child tax credit, so they follow the steps for line 52 in
the instructions.
Step 1. In Step 1 of those instructions Steve and Gretchen
determine all four children qualify for the child tax credit.
Step 2. The Leafs check the box in column (4) of line 6c on
Form 1040 for each child.
Step 3. In Step 3 the Leafs find out they must use Publication 972 to figure their child tax credit because their AGI is
more than $110,000. When they read Publication 972,
they find out they must complete the Child Tax Credit
Worksheet that begins on page 4.
Completing the Child Tax Credit Worksheet. Steve and
Gretchen fill out the worksheet (shown on the next page) to
find out how much child tax credit they can claim.
1. Steve and Gretchen enter the number of qualifying
children (4), multiply 4 by $1,000, and enter the result ($4,000) on line 1.
2. They enter their AGI ($112,000) on line 2.
3. They enter -0- on line 3 since they did not exclude
any income from Puerto Rico or any income on Form
2555, Form 2555-EZ, or Form 4563.
4. They add $112,000 and $0 and enter the result
($112,000) on line 4.
5. They enter $110,000 on line 5 since they will file a
joint return.
6. They check the “Yes” box on line 6 since the amount
on line 4 ($112,000) is more than the amount on line
5 ($110,000). They subtract line 5 ($110,000) from
line 4 ($112,000) and enter the result ($2,000) on
line 6.
7. They multiply the amount on line 6 ($2,000) by 5%
(.05) and enter the result ($100) on line 7.
8. They check the “Yes” box on line 8 since the amount
on line 1 ($4,000) is more than the amount on line 7
($100). They subtract line 7 ($100) from line 1
($4,000) and enter the result ($3,900) on line 8.

11. They check the “No” box on line 11 because they are
not claiming any of the credits shown on line 11.
They enter -0- on line 11.
12. They subtract the amount on line 11 ($0) from the
amount on line 9 ($2,000) and enter the result
($2,000) on line 12.
13. They check the “Yes” box on line 13 since the
amount on line 8 ($3,900) is more than the amount
on line 12 ($2,000). They enter the amount from line
12 ($2,000) on line 13. Their child tax credit is
$2,000. They enter $2,000 on line 52 of their Form
1040.
Steve and Gretchen read the TIP in the worksheet and find
that they may be able to take the additional child tax credit
because they checked the “Yes” box on line 13.
Steve and Gretchen complete their Form 1040 through
line 65 and use Form 8812 to see if they can claim the
additional child tax credit.
Completing Form 8812.
1. They enter the amount from line 8 of their Child Tax
Credit Worksheet ($3,900) on line 1.
2. On line 2, they enter the amount of their child tax
credit ($2,000) from line 52 of their Form 1040.
3. Steve and Gretchen subtract the amount on line 2
($2,000) from the amount on line 1 ($3,900) and
enter the result ($1,900) on line 3.
4. Before completing line 4a, they read the instructions
on the back of the form and find they should enter
the amount from line 7 of their Form 1040 ($112,000)
on line 4a.
5. Neither Steve nor Gretchen had any nontaxable
combat pay, so they leave line 4b blank.
6. Since the amount on line 4a ($112,000) is more than
$8,500, they check the “Yes” box on line 5, and
subtract $8,500 from the amount on line 4a
($112,000) and enter the result ($103,500) on line 5.
7. They multiply the amount on line 5 ($103,500) by
15% (.15) and enter the result ($15,525) on line 6.
Next, they are asked if they have three or more
qualifying children. Steve and Gretchen check the
“Yes” box. Since line 6 ($15,525) is more than line 3
($1,900), they skip Part II and enter the amount from
line 3 ($1,900) on line 13. This $1,900 is their additional child tax credit. They also enter this amount on
line 66 of their Form 1040.
Steve and Gretchen will get a child tax credit of $2,000 and
an additional child tax credit of $1,900 for the year.

9. They enter the amount from line 46 of their Form
1040 ($2,000) on line 9.
10. Steve and Gretchen did not have any of the credits
on lines 47, 48, 49, 50, or 51 of Form 1040, so they
enter -0- on line 10.
Page 10

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Leafs’ filled-in worksheet

Child Tax Credit Worksheet

Keep for Your Records

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2008 and meet
the other requirements listed on page 2.
CAUTION

Part 1

1. Number of qualifying children:

⫻ $1,000. Enter the result. 1

其

4. Add lines 2 and 3. Enter the total.

112,000

其

4,000

110,000

6. Is the amount on line 4 more than the amount on line 5?

⻫

No. Leave line 6 blank. Enter -0- on line 7.
Yes. Subtract line 5 from line 4.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

2,000

7. Multiply the amount on line 6 by 5% (.05). Enter the result.

100

3,900

8. Is the amount on line 1 more than the amount on line 7?
STOP

No.
You cannot take the child tax credit on Form 1040, line 52;
Form 1040A, line 33; or Form 1040NR, line 47. You also cannot take
the additional child tax credit on Form 1040, line 66; or Form 1040A,
line 41; or Form 1040NR, line 61. Complete the rest of your
Form 1040, 1040A, or Form 1040NR.

⻫ Yes. Subtract line 7 from line 1. Enter the result.
Go to Part 2 on the next page.

Publication 972 (2008)

Page 11

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Leafs’ filled-in worksheet continued
Child Tax Credit Worksheet—Continued from page 4
Part 2

9.
10.

11.

Keep for Your Records

Enter the amount from Form 1040, line 46; Form 1040A, line 28; or
Form 1040NR, line 43.
Add the amounts from—
Form 1040 or Form 1040A or Form 1040NR
Line 44
Line 47
Line 45
Line 48
Line 29
Line 49
Line 30
Line 50
Line 31
Line 46
Line 51
Line 32

Enter the total.

2,000

+
+
+

Are you claiming any of the following credits?
●
●
●
●

Mortgage interest credit, Form 8396
Adoption credit, Form 8839
Residential energy efficient property, Form 5695
District of Columbia first-time homebuyer credit, Form 8859

⻫ No. Enter the amount from line 10.
Yes. Complete the Line 11 Worksheet on the next page
to figure the amount to enter here.

其

12.

Subtract line 11 from line 9. Enter the result.

13.

Is the amount on line 8 of this worksheet more than the amount on line 12?
No. Enter the amount from line 8.

⻫ Yes. Enter the amount from line 12.
See the TIP below.

其

This is your
child tax credit.

Enter this amount on
Form 1040, line 52;
Form 1040A, line 33;
or Form 1040NR, line
47.

䊴
1040
A
0
4
0
1
R
1040N

Page 12

Publication 972 (2008)

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Form

8812

Additional Child Tax Credit

Department of the Treasury
Internal Revenue Service (99)

1040
1040A 䊴
1040NR

OMB No. 1545-0074

..........

2008

..........

Complete and attach to Form 1040, Form 1040A, or Form 1040NR.

8812

Name(s) shown on return

Attachment
Sequence No.

Steve and Gretchen Leaf
Part I
1

678

3,900

Enter the amount from Form 1040, line 52, Form 1040A, line 33, or Form 1040NR, line 47

2,000

1,900

15,525

112,000

b Nontaxable combat pay (see instructions on
4b
back)
5 Is the amount on line 4a more than $8,500?
No. Leave line 5 blank and enter -0- on line 6.
5
⻫ Yes. Subtract $8,500 from the amount on line 4a. Enter the result
103,500
6 Multiply the amount on line 5 by 15% (.15) and enter the result
Next. Do you have three or more qualifying children?
No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the
smaller of line 3 or line 6 on line 13.
⻫ Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on
line 13. Otherwise, go to line 7.

Certain Filers Who Have Three or More Qualifying Children

Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and
6. If married filing jointly, include your spouse’s amounts with yours. If you
worked for a railroad, see instructions on back
1040 filers:

1040A filers:
1040NR filers:

9
10

4444

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit
4a Earned income (see instructions on back). If your main home was in a
Midwestern disaster area when the disaster occurred, and you are electing to
use your 2007 earned income, check here
䊳

All Filers

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions,
page 38 of the Form 1040A instructions, or page 19 of the Form 1040NR instructions. If you used Pub.
972, enter the amount from line 8 of the worksheet on page 4 of the publication

Part II

Your social security number

Enter the total of the amounts from Form 1040, lines
27 and 58, plus any taxes that you identified using code
“UT” and entered on the dotted line next to line 61.
Enter -0-.
Enter the total of the amounts from Form 1040NR, line
53, plus any taxes that you identified using code "UT"
and entered on the dotted line next to line 57.

Add lines 7 and 8
Enter the total of the amounts from Form 1040, lines
1040 filers:
64a and 65.
Enter the total of the amount from Form 1040A, line
1040A filers:
40a, plus any excess social security and tier 1 RRTA
taxes withheld that you entered to the left of line 43
(see instructions on back).
1040NR filers:

Enter the amount from Form 1040NR, line 60.

Subtract line 10 from line 9. If zero or less, enter -0-

Enter the larger of line 6 or line 11
Next, enter the smaller of line 3 or line 12 on line 13.

其

11
12

Additional Child Tax Credit
Part III
This is your additional child tax credit

1040
A
1040 R
N
4
10 0

.
...
...
...
...
...
.
.
..

For Paperwork Reduction Act Notice, see back of form.

Publication 972 (2008)

Cat. No. 10644E

䊴

Enter
Form
Form
Form

1,900
this amount on
1040, line 66,
1040A, line 41, or
1040NR, line 61.

Form

8812

(2008)

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clinics in your area. It is available at www.irs.gov or your
local IRS office.
Paperwork Reduction Act Notice. We ask for the information on the worksheets in this publication to carry out
the Internal Revenue laws of the United States. You are
required to give us the information if requested. We need it
to ensure that you are complying with these laws and to
allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form (or worksheet in this publication) that is
subject to the Paperwork Reduction Act unless the form (or
publication) displays a valid OMB control number. Books
or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103.
The average time and expenses required to complete
these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions
for your income tax return.
If you have suggestions for making these worksheets
simpler, we would be happy to hear from you. See Comments and suggestions, earlier.

How To Get Tax Help
You can get help with unresolved tax issues, order free
publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method
that is best for you, you will have quick and easy access to
tax help.
Contacting your Taxpayer Advocate. The Taxpayer
Advocate Service (TAS) is an independent organization
within the IRS whose employees assist taxpayers who are
experiencing economic harm, who are seeking help in
resolving tax problems that have not been resolved
through normal channels, or who believe that an IRS
system or procedure is not working as it should.
You can contact the TAS by calling the TAS toll-free
case intake line at 1-877-777-4778 or TTY/TDD
1-800-829-4059 to see if you are eligible for assistance.
You can also call or write your local taxpayer advocate,
whose phone number and address are listed in your local
telephone directory and in Publication 1546, Taxpayer
Advocate Service —Your Voice at the IRS. You can file
Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or
ask an IRS employee to complete it on your behalf. For
more information, go to www.irs.gov/advocate.
Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the
IRS for free or for a nominal charge. The clinics also
provide tax education and outreach for taxpayers who
speak English as a second language. Publication 4134,
Low Income Taxpayer Clinic List, provides information on
Page 14

Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services.
It contains lists of free tax information sources, including
publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax
topics (recorded tax information) you can listen to on your
telephone.
Accessible versions of IRS published products are
available on request in a variety of alternative formats for
people with disabilities.
Free help with your return. Free help in preparing your
return is available nationwide from IRS-trained volunteers.
The Volunteer Income Tax Assistance (VITA) program is
designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist
taxpayers age 60 and older with their tax returns. Many
VITA sites offer free electronic filing and all volunteers will
let you know about credits and deductions you may be
entitled to claim. To find the nearest VITA or TCE site, call
1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide
counseling program. To find the nearest AARP Tax-Aide
site, call 1-888-227-7669 or visit AARP’s website at
www.aarp.org/money/taxaide.
For more information on these programs, go to www.irs.
gov and enter keyword “VITA” in the upper right-hand
corner.
Internet. You can access the IRS website at
www.irs.gov 24 hours a day, 7 days a week to:

• E-file your return. Find out about commercial tax

preparation and e-file services available free to eligible taxpayers.

• Check the status of your 2008 refund. Go to www.

irs.gov and click on Where’s My Refund. Wait at
least 72 hours after the IRS acknowledges receipt of
your e-filed return, or 3 to 4 weeks after mailing a
paper return. If you filed Form 8379 with your return,
wait 14 weeks (11 weeks if you filed electronically).
Have your 2008 tax return available so you can
provide your social security number, your filing status, and the exact whole dollar amount of your refund.

•
•
•
•
•

Download forms, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
View Internal Revenue Bulletins (IRBs) published in
the last few years.

• Figure your withholding allowances using the with-

holding calculator online at www.irs.gov/individuals.

• Determine if Form 6251 must be filed by using our
Alternative Minimum Tax (AMT) Assistant.

Publication 972 (2008)

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• Sign up to receive local and national tax news by

Walk-in. Many products and services are available on a walk-in basis.

email.

• Get information on starting and operating a small
business.

• Products. You can walk in to many post offices,

libraries, and IRS offices to pick up certain forms,
instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county
government offices, credit unions, and office supply
stores have a collection of products available to print
from a CD or photocopy from reproducible proofs.
Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue
Bulletins, and Cumulative Bulletins available for research purposes.

Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call

1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10
days.

• Asking tax questions. Call the IRS with your tax

• Services. You can walk in to your local Taxpayer

Assistance Center every business day for personal,
face-to-face tax help. An employee can explain IRS
letters, request adjustments to your tax account, or
help you set up a payment plan. If you need to
resolve a tax problem, have questions about how the
tax law applies to your individual tax return, or you
are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center
where you can spread out your records and talk with
an IRS representative face-to-face. No appointment
is necessary —just walk in. If you prefer, you can call
your local Center and leave a message requesting
an appointment to resolve a tax account issue. A
representative will call you back within 2 business
days to schedule an in-person appointment at your
convenience. If you have an ongoing, complex tax
account problem or a special need, such as a disability, an appointment can be requested. All other
issues will be handled without an appointment. To
find the number of your local office, go to
www.irs.gov/localcontacts or look in the phone book
under United States Government, Internal Revenue
Service.

questions at 1-800-829-1040.

• Solving problems. You can get face-to-face help

solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain
IRS letters, request adjustments to your account, or
help you set up a payment plan. Call your local
Taxpayer Assistance Center for an appointment. To
find the number, go to www.irs.gov/localcontacts or
look in the phone book under United States Government, Internal Revenue Service.

• TTY/TDD equipment. If you have access to TTY/
TDD equipment, call 1-800-829-4059 to ask tax
questions or to order forms and publications.

• TeleTax topics. Call 1-800-829-4477 to listen to

pre-recorded messages covering various tax topics.

• Refund information. To check the status of your

2008 refund, call 1-800-829-1954 during business
hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least
72 hours after the IRS acknowledges receipt of your
e-filed return, or 3 to 4 weeks after mailing a paper
return. If you filed Form 8379 with your return, wait
14 weeks (11 weeks if you filed electronically). Have
your 2008 tax return available so you can provide
your social security number, your filing status, and
the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check
the status of your refund and are not given the date
it will be issued, please wait until the next week
before checking back.

Mail. You can send your order for forms, instructions, and publications to the address below. You
should receive a response within 10 days after
your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products. You can order Publication
1796, IRS Tax Products DVD, and obtain:

• Other refund information. To check the status of a
prior year refund or amended return refund, call
1-800-829-1954.

Evaluating the quality of our telephone services. To
ensure IRS representatives give accurate, courteous, and
professional answers, we use several methods to evaluate
the quality of our telephone services. One method is for a
second IRS representative to listen in on or record random
telephone calls. Another is to ask some callers to complete
a short survey at the end of the call.
Publication 972 (2008)

•
•
•
•
•

Current-year forms, instructions, and publications.
Prior-year forms, instructions, and publications.
Tax Map: an electronic research tool and finding aid.
Tax law frequently asked questions.
Tax Topics from the IRS telephone response system.
Page 15

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•
•
•
•
•

Internal Revenue Code—Title 26 of the U.S. Code.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Two releases during the year.
– The first release will ship the beginning of January
2009.
– The final release will ship the beginning of March
2009.

Purchase the DVD from National Technical Information
Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD
for $30 (plus a $6 handling fee). The price is discounted to
$25 for orders placed prior to December 1, 2008.
Small Business Resource Guide 2009. This
online guide is a must for every small business
owner or any taxpayer about to start a business.
This year’s guide includes:

• All the business tax forms, instructions, and publications needed to successfully manage a business.

• Tax law changes for 2009.
• Tax Map: an electronic research tool and finding aid.
• Web links to various government agencies, business
associations, and IRS organizations.

• “Rate the Product” survey—your opportunity to suggest changes for future editions.

• A site map of the guide to help you navigate the
pages with ease.

• An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business,
creating a business plan, and filing taxes.

The information is updated during the year. Visit
www.irs.gov and enter keyword “SBRG” in the upper
right-hand corner for more information.

• Helpful information, such as how to prepare a business plan, find financing for your business, and
much more.

Page 16

Publication 972 (2008)

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Index

To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Additional Child Tax Credit:
How to claim the additional child
tax credit . . . . . . . . . . . . . . . . . . . . . . 3
Assistance (See Tax help)

Earned Income . . . . . . . . . . . . . . . . . . . . 3

Qualifying Child:
Adopted child . . . . . . . . . . . . . . . . . . . . 2
Exceptions to time lived with
you . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Qualifying child of more than one
person . . . . . . . . . . . . . . . . . . . . . . . . . 2

Child Tax Credit:
Qualifying child . . . . . . . . . . . . . . . . . . 2
Claiming the Credit . . . . . . . . . . . . . . . 3
Comments on publication . . . . . . . . 2

D
Detailed Example:
Completing Form 8812 . . . . . . . . . 10
Completing the Child Tax Credit
Worksheet . . . . . . . . . . . . . . . . . . . . 10

F
Free tax services . . . . . . . . . . . . . . . . 14

Help (See Tax help)

L
Limits on the Credit:
AGI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Modified AGI . . . . . . . . . . . . . . . . . . . . . 3

M
More information (See Tax help)

S
Suggestions for publication . . . . . 2

T
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Taxpayer Advocate . . . . . . . . . . . . . . 14
TTY/TDD information . . . . . . . . . . . . 14

■

P
Publications (See Tax help)

Publication 972 (2008)

Page 17

File Type	application/pdf
File Title	2008 Publication 972
Subject	Child Tax Credit
Author	W:CAR:MP:FP
File Modified	2009-01-06
File Created	2009-01-06